Consequences of Submitting False Reports by Military Leaders and the Legal Qualification of such Acts

Abstract

The paper explains the relationship between unreliable data presented by military leaders on command in accounting documents and organizational harm in the field of military administration. Without reliable, truthful information about the state of affairs in a subordinate organization, it is impossible to make an effective administrative decision or adjust control to the real state of affairs. The author analyses the criminal law structure of such acts as submitting false reports to higher-level managers, explains their relationship with causing harm to the state and military administration. The author differentiates the responsibility of the drafter of the document containing false information and its signatory. The author concludes that it is impossible to qualify such actions under Article 292 of the Criminal Code of the Russian Federation (forgery in office) due to the non-attribution of accounting documents to the subject of this crime. Based on the identified reasons and conditions that contribute to the concealment of truthful information in the reports, proposals are made to improve legislation.